Legal information
Errors may occur due to the digitalisation of data. When using different browsers for the world wide web and due to the various software settings, deviations may occur in the presentation of the data. Content and structure of MOORE Zürich AG website are copyright protected. Please note that the information provided may be changed or supplemented.

Liability waiver
The content of all added links were free of illegal content at the time the link was set. MOORE Zürich AG is not responsible for the linked information. The company shall assume no liability for the correctness and completeness of such information. Should you note a copyright violation, please notify us immediately. We shall remove any content found to be in violation of any such legal protections.

14. February 2024

New Year, new Tax Return: Important Information from Moore Zurich

The year 2024 has begun, and we hope you are well and off to a good start! We kindly ask you to submit your tax documents. We are pleased to take care of preparing your tax return again this year.

Read more
06. July 2023

Increase in Compensatory and Equalization Interest Rates in the Canton of Zurich

When taxpayers settle their taxes before the due date, they are entitled to receive compensatory interest during the period between payment and the due date. Taxpayers also benefit from such …

Read more
05. April 2023

Increase in Swiss VAT rates

As of 1 January 2024, the rates of Swiss VAT will change. The standard VAT rate will increase from the currently 7.7 percent to 8.1 percent. The special rate for …

Read more
27. January 2023

Withholding tax reporting procedure for dividends within corporate groups

On 1 January 2023, the changes to the reporting procedure for withholding tax on dividends within corporate groups came into force. We have summarised what these positive changes mean for companies in a short article.

Read more
25. May 2022

Reduction of the applicable VAT-related turnover thresholds for non-profit and voluntarily administered associations as well as non-profit institutions

In principle, all entities operating a business are liable for VAT. However, in order to keep the administrative burden as low as possible, the compulsory VAT obligation only exists above certain annual turnover thresholds …

Read more
02. August 2021

Dividend or salary? Recently, compensation offices have leaned more towards assuming that earned income is salary

How does the compensation office qualify such a decision? Can it arbitrarily change its assessment framework? The reasons for reclassification …

Read more
01. July 2021

Working from home abroad? Be mindful of court documents!

Even if the recipient has previously arranged a redirection order with the postal service, Swiss court documents will not be delivered abroad. The reason for this is the agreement under international law that sovereign acts may not be performed on foreign territory.

Read more
01. June 2021

Popular with company founders – trading in shell companies

Acquiring a public shell company allows a newly purchased company to commence its business activities immediately. But do the benefits outweigh the risks?

Read more
03. May 2021

Tax deduction due to under-utilisation of an owner-occupied home

Anyone hoping to request a reduction in their property’s imputed rental value must meet a number of requirements.

Read more
01. April 2021

The first stage of the federal law on employees who provide care for relatives came into force on 1 January 2021

The new federal law on improving the compatibility of gainful employment and family care will be enacted in two stages.

Read more
10. March 2021

New paternity-leave rules came into force on 1 January 2021

Working fathers have the right to take two weeks of paternity leave as of 1 January 2021.

Read more
01. December 2020

Clubs and associations with social security risks

Clubs and associations that pay wages have the same social security obligations as companies. This includes paying old-age survivors insurance (OASI/AHV) contributions and taking out accident insurance for employees.

Read more
02. November 2020

Taxi firms must join the SUVA

The Federal Administrative Court deemed it irrelevant that most transport services take place mainly as an intermediary transaction between customers and taxi drivers with their own vehicles.

Read more
02. October 2020

EU-US Privacy Shield annulled by the European Court of Justice

As a result, the EU can classify Switzerland’s level of data protection as insufficient, which would have an enormous impact on the export of personal data.

Read more
03. September 2020

Employer’s duty of care in the event of an occupational accident

The employer’s duty of care includes the prevention of accidents which are not due to unforeseeable behaviour or gross negligence on the part of the injured employee. If the employee is fully trained in his or her profession, the employer is faced with less stringent requirements when it comes to instructing and supervising employees.

Read more
06. August 2020

Works of art – capital investments or household goods?

Artworks are subject to the wealth tax – unlike household goods and personal effects. Drawing the line between these categories often represents a significant challenge. Furthermore, the fact that the tax rules for artworks differ from canton to canton further complicates the matter.

Read more
04. August 2020

Continuing to work from home

It is important to consider social security, tax and legal issues if your employees will continue to work from home – especially if they are resident abroad. The current flexibility with regard to social insurance obligations will not last indefinitely.

Read more
02. July 2020

Formal requirements for short-time working

What information and documents are required by the employment office for the first month’s payroll for short-time working? REFIDAR MOORE STEPHENS has the overview for entrepreneurs.

Read more
02. June 2020

Climate protection and VAT – new Federal Supreme Court ruling

In 2019, the Federal Supreme Court issued a tax-related ruling with regard to CER and VER emission-reduction certificates.

Read more
04. May 2020

Pension payments from the AHV must be requested in advance

The AHV is an insurance fund and must be notified about the occurrence of “relevant events”. Reaching retirement age is deemed a relevant event.

Read more
01. April 2020

Loss of mental capacity – how to protect yourself against state intervention

A lasting power of attorney is more comprehensive than a “living will” and “end-of-life arrangements”. REFIDAR MOOR STEPHENS has compiled all the relevant points for you in our new “Pension Set”.

Read more
18. March 2020

When is my company entitled to compensation for the coronavirus pandemic?

The Swiss government is providing CHF 10 billion in emergency aid for affected companies, with the goal of rapidly alleviating the economic impact of the pandemic. Who is entitled to receive compensation and what are the next steps?

Read more
01. March 2020

Social security contributions for company directors in the EU

The social security agreement between Switzerland and the EU stipulates that, in the event of a conflict between the activities carried out by an individual as an employee and as a self-employed person, the laws of the country in which the activities performed as an employee are carried out shall apply.

Read more
01. February 2020

Man succeeds in making his partner his pension-fund beneficiary – despite different residences

The Social Insurance Court of the Canton of Zurich has upheld an employee’s complaint and ruled that a common residence is not necessary according to the pension fund regulations.

Read more
06. January 2020

The EU has tightened controls on A1 certificates since 1 January 2019

Anyone who is employed temporarily in an EU member state must carry an A1 certificate.

Read more
12. September 2019

Move registered office to canton with lower tax rates? But then do it properly!

Reduced tax rates in different cantons stimulate competition between the locations. A change of domicile might be attractive to companies. But, is a change of the statutory relocation sufficient in order to benefit from lower taxation?

Read more
14. August 2019

Obligation to cooperate in the case of estimates of payments abroad

Basically, facts that lead to an increase in tax are to be proved by the tax authorities and tax-reducing matters by the taxable person. This Federal Court decision concerned a …

Read more
09. July 2019

Inventory of objects worthy of protection

The inventory of objects worthy of protection is a reference inventory. It is used by municipal and cantonal authorities and provides a basis for communal planning and decisions governed by …

Read more
12. June 2019

Rental income from Airbnb and similar arrangements is taxable

The net income from these rental arrangements must be declared on your tax return under “Other taxable income”.

Read more
15. May 2019

Caution when dealing with competitors

If competitors implicitly coordinate their business conduct with each other, they run the risk of triggering an investigation.

Read more
15. April 2019

On 1 April 2019, the revised Working Time Regulation comes into force

At the request of the social partners concerned, the Federal Council of Switzerland has had the Working Time Regulation revised by the State Secretariat (SECO). What’s new?

Read more
27. March 2019

A new payment slip for Switzerland

As of June 30 2020, domestic payments will be exclusively transacted by means of the respective account number in the IBAN format. Verifying the correctness of the IBAN will minimise errors and increases the speed of transfers. Swiss banks and PostFinance intend to standardise their various payment systems in accordance with the new requirements.

Read more
26. February 2019

Improved protection in case of unjustified debt enforcement

In the future, anyone falling victim to unjustified debt enforcement will be able to ensure that third parties cannot find out about the enforcement action.

Read more
30. January 2019

Expenses must be justifiable for business purposes

Das Bundesgericht schaut genau hin: Privat motivierte Restaurantbesuche als Spesen für die Kundenakquisition zu kaschieren, ist wenig Erfolg versprechend.

Read more
12. November 2018

Now’s the time to plan new tax deductions for homeowners!

The Swiss Federal Tax Administration has set out a totally revised set of regulations concerning property expenses. The new legislation specifies the allowable deductions for homeowners and will come into force on 1 January 2020.

Read more
30. September 2018

The right to one’s own image

Before posting images of employees on a company website, it is necessary to obtain the consent of the individuals concerned. It is currently in vogue to include a photo of …

Read more
18. September 2018

Deductibility of reimbursements for education and training costs

The deductibility of reimbursements for education and training costs is clearly regulated.

Read more
16. August 2018

What is a simulated loan?

A simulated loan has specific identifying features. It is tax-relevant on both the debtor and lender side.

Read more
16. July 2018

Federal Council specifies new job vacancy notification requirement

Jobseekers in industries with an average unemployment rate of 8% or higher can now benefit from additional information and a head start over other applicants.

Read more
13. June 2018

Compulsory financial assistance for family members

People with above-average financial circumstances who can be reasonably expected to support the needy may be required to provide compulsory financial assistance for their family members. But what is considered “above-average” income and wealth?

Read more
14. May 2018

Correct taxation for cryptocurrency

The cantons of Zurich, Lucerne and Zug have published practical advice on this subject, albeit with different opinions in terms of the assessment method.

Read more
20. March 2018

Increased quotas for employed persons from third countries and service providers from the EU/EFTA

The Swiss Federal Council continues to respond to the sustained demand within the economy for workers and specialists from third countries and the EU/EFTA.

Read more
14. February 2018

New regulation for profit tax for legal entities pursuing “ideational purposes”

For profits above the exemption limit, tax liability exists irrespective of whether or not a legal entity fulfills the criterion of “ideational purpose”.

Read more
31. January 2018

Properly documenting large cash transactions

Unless the existence of a cash loan can be proven, the loan amount becomes taxable.

Read more
31. May 2017

Automatic information exchange

The Federal Assembly has adopted the Federal Act on Automatic Information Exchange to become effective on 01 January 2017.

Read more
31. May 2017

Accounting law: The observable market price

The new accounting law now provides for a distinction between a primary and a subsequent valuation of assets

Read more
31. May 2017


Your specialists

Read more
31. May 2017

Smart financial and tax solutions

By your side

Read more
31. May 2017

Reliable administration and financial solutions

Our service for you

Read more